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dc.contributor.author杜兴强
dc.contributor.author雷宇
dc.contributor.author郭剑花
dc.date.accessioned2016-05-17T02:15:19Z
dc.date.available2016-05-17T02:15:19Z
dc.date.issued2009
dc.identifier.citation中国工业经济,2009,(7):89-99
dc.identifier.issn1006-480X
dc.identifier.otherGGYY200907010
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/102470
dc.description.abstract本文明确区分了民营上市公司具有的政府官员类政治联系和代表委员类政治联系,将政治联系等相关因素纳入bASu(1997)的模型,在检验和控制了政治联系潜在的内生性的基础上,系统研究了政治联系及不同方式的政治联系对民营上市公司会计稳健性的影响。研究表明,总体上民营上市公司具有的政治联系降低了会计稳健性;进一步区分政治联系的方式,代表委员类政治联系降低了会计稳健性,政府官员类政治联系对会计稳健性的影响不显著。
dc.description.abstractBased on modification of Basu (1997) model, this paper examines the effect of political connection types, which consist of "government officials" connections and "members of People's Congress (PC) and Chinese People's Political Consultative Conference (CPPCC)" connections, on accounting conservatism in the private listed companies.The results confirm that political connections in private listed companies reduce accounting conservatism as a whole.After distinguishing the types of political connections, it is showed that "members of PC and CPPCC" connections reduce accounting conservatism, whereas "government officials" connections have no significant effect on accounting conservatism.
dc.description.sponsorship国家社会科学基金项目“会计准则;会计信息质量与会计信息的决策有用性”(批准号07CJY010);教育部人文社会科学应急研究项目“公允价值、会计稳健性与金融危机防范”(批准号2009JYJR033)
dc.language.isozh_CN
dc.subject政治联系
dc.subject政治联系方式
dc.subject会计稳健性
dc.subject政府官员类政治联系
dc.subject代表委员类政治联系
dc.subjectpolitical connections
dc.subjecttypes of political connections
dc.subjectaccounting conservatism
dc.subject"government officials" connections
dc.subject"members of PC and CPPCC" connections
dc.title政治联系、政治联系方式与民营上市公司的会计稳健性
dc.title.alternativePolitical Connections, Types of Political Connections and Accounting Conservatism of Private Listed Companies
dc.typeArticle


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